Actuarial Guidance and Factors
1992 (FPS) Scheme
2018
Fire Scotland 1992 Scheme Commutation Guidance – dated 2 November 2018
– Please refer to Circular 2018/09
2016
FPS 1992 CPD Additional Pension Benefit factors – dated 31 August 2016
Addendum to Firefighters 1992 Scheme (Scotland) CETV
FPS Commutation on retirement: Factors and Guidance – dated 18 March 2016 – Please refer to circular 5/2016
2014
FPS Additional Pension Benefit factors – dated 1 July 2014
FPS Added Years, Early Retirement, Pension Debit, Capitalisation for Death Gratuity and Trivial Commutation Factors: Revised August 2015
FPS Added Years, Early Retirement, Pension Debit, Capitalisation for Death Gratuity and Trivial Commutation Factors – dates 2 December 2014
2012
FPS Tax Charge Debits – dated 21 December 2012
FPS Commutation Guidance – dated 11 October 2012
Addendum to GAD Club Transfer Factor Guidance – dated 19 September 2012
FPS Tax Charge Debits – report dated 28 September 2012
FPS Pension Credits on Divorce – report dated 27 July 2012 (amended version)
FPS Club Transfer factors: report dated 27 July 2012 (amended version)
FPS Non Club Cash Equivalent Transfer Value Guidance – report dated 27 July 2012 (amended version)
CPD Guidance – report dated 27 June 2012
FPS Pension Credits on Divorce Guidance – report dated 8 March 2012
FPS Non Club Cash Equivalent Transfer Values Guidance – report dated 14 February 2012
FPS Trivial Commutation and Capitalisation for Death Gratuities – report dated 3 January 2012
2011
FPS Club Transfer Factors – report dated 30 December 2011
FPS Adjustment Factors for Pension Debits – report dated 4 July 2011
2009
FPS Transfer Values and Pension Sharing – report dated 30 June 2009
FPS Transfer Values and Pension Sharing – report dated 28 January 2009
2008
FPS Commutation on Retirement – report dated 16 May 2008
2007
FPS underpins on CETV – report dated 30 October 2007
2006 (NFPS) Scheme 2016
NFPS 2007 CPD Additional Pension Benefit Factors – dated 31 August 2016
2014
NFPS Additional Pension Benefit factors – dated 1 July 2014
NFPS Added Years, Early Retirement, Pension Debit, Capitalisation for Death Gratuity and Trivial Commutation Factors – revised August 2015
NFPS Added Years, Early Retirement, Pension Debit, Capitalisation for Death Gratuity and Trivial Commutation Factors – dated 2 December 2014
2013
NFPS Added Years Factors – dated 8 March 2013 (revised guidance)
2012
NFPS Tax Charge Debits – dated 21 December 2012
Addendum to NFPS Tax Charge Debits
NFPS Added Years Factors – dated 23 November 2012
NFPS Tax Charge Debits – report dated 28 September 2012
NFPS Non Club Transfer In Factors – report dated 19 March 2012
NFPS Pension Credits on Divorce Guidance – report dated 8 March 2012
NFPS Non Club Cash Equivalent Transfer Values Guidance – report dated 14 February 2012
2011
2015 (CARE) Scheme